Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The HC quashed criminal complaints under Section 138 NI Act, holding the impugned cheques were security instruments issued solely to be shown to banks under the parties' MOU and not encashable for any existing legally enforceable liability. The court found the complaints non-maintainable as the cheques' purpose was ascertainable from the document, permitting consideration at the quashing stage. The HC further held that the learned MM at Delhi improperly adopted summons earlier issued by the MM at Bellary after that complaint had been returned, rendering subsequent proceedings non est; fresh summoning was mandatory. Petition dismissed as disposed and impugned summons and complaints quashed.
The HC quashed criminal complaints under Section 138 NI Act, holding the impugned cheques were security instruments issued solely to be shown to banks under the parties' MOU and not encashable for any existing legally enforceable liability. The court found the complaints non-maintainable as the cheques' purpose was ascertainable from the document, permitting consideration at the quashing stage. The HC further held that the learned MM at Delhi improperly adopted summons earlier issued by the MM at Bellary after that complaint had been returned, rendering subsequent proceedings non est; fresh summoning was mandatory. Petition dismissed as disposed and impugned summons and complaints quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
